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  1. A400 経済学部/経済学研究科
  2. A400b 紀要
  3. 経済科学
  4. 57(4)

脱税の理論的研究

https://doi.org/10.18999/ecos.57.4.225
https://doi.org/10.18999/ecos.57.4.225
c2440f06-9761-46b4-991e-c83128e74195
名前 / ファイル ライセンス アクション
ecos_57_4_225.pdf ecos_57_4_225.pdf (1.0 MB)
Item type 紀要論文 / Departmental Bulletin Paper(1)
公開日 2010-04-22
タイトル
タイトル 脱税の理論的研究
その他のタイトル
その他のタイトル Theoretical Studies of Tax Evasion
著者 加藤, 秀弥

× 加藤, 秀弥

WEKO 34233

加藤, 秀弥

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Kato, Hideya

× Kato, Hideya

WEKO 34234

Kato, Hideya

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抄録
内容記述 This paper reviews theoretical studies of tax evasion. This review is mainly organized by topics such as tax evasion behavior of taxpayers, interaction between taxpayers and tax authority(government), and the effects of tax evasion on economic growth. After discussing a basic model of Allingham and Sandmo(1972), we introduce how this theoretical model has been extended in various directions. Lastly, we also shed light on the future challenges of the theoretical studies of tax evasion.
内容記述タイプ Abstract
出版者
出版者 名古屋大学大学院経済学研究科
言語
言語 jpn
資源タイプ
資源 http://purl.org/coar/resource_type/c_6501
タイプ departmental bulletin paper
ID登録
ID登録 10.18999/ecos.57.4.225
ID登録タイプ JaLC
ISSN(print)
収録物識別子タイプ ISSN
収録物識別子 0022-9725
書誌情報 経済科学

巻 57, 号 4, p. 225-237, 発行日 2010-03-25
フォーマット
application/pdf
著者版フラグ
値 publisher
URI
識別子 http://hdl.handle.net/2237/13176
識別子タイプ HDL
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